How to declare the Moves Plan in the Income Tax Return?

Updated on April 1, 2025: The Moves III Plan is retroactively extended until December 31, 2025. Applicable to purchases made from January 1, 2025.

The period for filing the 2024 Income Tax Return has already begun, and many are wondering how to declare the Moves Plan in their tax return. The subsidies granted through the Moves III Plan have been essential in promoting the acquisition of electric vehicles and the installation of electric car chargers in Spain in recent years.

In recent weeks, we have received numerous inquiries from our customers about the Moves Plan subsidies, and we want to provide you with all the necessary information so that you can correctly declare these aids and access any additional benefits that may apply.

Here we detail the steps to follow to properly declare your participation in the Moves III Plan.

Is it necessary to declare the Moves Plan to the tax authorities?

Yes, the aids granted through the Moves III Plan are classified as capital gains and, therefore, must be declared in the Income Tax Return. This means you must include the amount received in the corresponding section of your return.

However, you need not worry, as the 2023-2024 Income Tax Campaign brings some news that will also benefit you. We explain everything in this article.

How much do you have to pay to the tax authorities for the Moves III Plan?

The amount you must pay to the tax authorities for the Moves III Plan varies according to your annual income and the amount received through the program. We cannot specify the exact amount that the tax authorities will withhold in your case, but it generally hovers around about 20% of the aid received from the Moves Plan.

It is crucial that you check which income bracket you fall into and how different changes in your tax return affect you depending on the autonomous community in which you reside, as these factors will influence the percentage you must reimburse from the Moves III Plan subsidy.

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To give you an idea, here are some approximate percentages you must return to the tax authorities for the Moves Plan, according to your income bracket in the IRPF:

• Income up to 12,450 euros: return of 19% of the Moves Plan aid.
• Income up to 20,200 euros: return of 24% of the Moves Plan aid.
• Income up to 35,200 euros: return of 30% of the Moves Plan aid.
• Income up to 60,000 euros: return of 37% of the Moves Plan aid.
• Income up to 300,000 euros: return of 45% of the Moves Plan aid.
• Income over 300,000 euros: return of 47% of the Moves Plan aid.

It is essential that you do not forget to include in your Income Tax Return the aids from the Moves Plan that you have received. In the following sections, we will indicate how and where you should include the Moves Plan aid in your tax return.

We recommend reading our article on how long it takes to pay the Moves Plan 3.

How to declare the aids from the Moves Plan in the tax return?

To declare the aids from the Moves Plan in the tax return, it is essential to complete the specific sections designated for this type of subsidy, as it is your responsibility to provide this data accurately to the tax authorities. Remember that these subsidies must have been received during the fiscal year corresponding to the income tax return. If you have already received the Moves III Plan subsidy in 2024, you must include it in your Income Tax Return for that same year. If you have not yet received the Moves III Plan subsidy, you will have to wait until the 2025 Income Tax Campaign to do so.

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Fill in box 0301 of your income tax return

Once you receive the Moves III Plan subsidy, it is necessary to declare it to the tax authorities. The aids from the Moves Plan must be registered in box 0301, located in the section “Other capital gains and losses that do not derive from the transfer of capital assets.” It is crucial to ensure that you enter the amount accurately to avoid complications with the tax agency. It is advisable to carefully review all the information included in your return and, if necessary, seek professional advice.

What is the deadline for submitting the 2024 Income Tax Return?

Remember that the deadline for submitting the 2024 Income Tax Return is June 30, 2025. It is important not to overlook this deadline to take advantage of the new IRPF deduction for the purchase of electric cars and charging points, which can reach up to 15%. Make sure to submit your return on time to benefit from these opportunities.

Now you know how to present the Moves Plan in your tax return

With all these tips, you are now well prepared to submit your Income Tax Return. And if you have not yet taken advantage of the Moves Plan, just wait for the next fiscal year.

If you have any questions about the Moves III Plan and its relationship with the tax authorities, do not hesitate to contact us or leave us a comment. We are here to resolve all your doubts. Good luck with your return!